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    <title>2023 (2) TMI 226 - JHARKHAND HIGH COURT</title>
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    <description>The court found violations of natural justice in challenges to show cause notices and orders under Section 74 of JGST Act, 2017. Emphasizing the importance of clear charges in show cause notices, the court quashed the impugned notices and orders in both cases (W.P.(T) No. 1071 of 2022 and W.P.(T) No. 1091 of 2022). The court held that the summaries provided were insufficient substitutes for proper notices, necessitating fresh proceedings with compliant show cause notices to uphold principles of natural justice. The matters were remanded for authorities to initiate new proceedings from the correct stage.</description>
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    <pubDate>Tue, 31 Jan 2023 00:00:00 +0530</pubDate>
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      <title>2023 (2) TMI 226 - JHARKHAND HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=433711</link>
      <description>The court found violations of natural justice in challenges to show cause notices and orders under Section 74 of JGST Act, 2017. Emphasizing the importance of clear charges in show cause notices, the court quashed the impugned notices and orders in both cases (W.P.(T) No. 1071 of 2022 and W.P.(T) No. 1091 of 2022). The court held that the summaries provided were insufficient substitutes for proper notices, necessitating fresh proceedings with compliant show cause notices to uphold principles of natural justice. The matters were remanded for authorities to initiate new proceedings from the correct stage.</description>
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